OAR 162-050-0030
Audit Selection Criteria

The Audits Division of the Office of the Secretary of State is responsible for producing performance audits that result in reports and recommendations that can generate significant improvements in government programs to benefit the public. An annual audit schedule is produced in consultation with the Secretary and considering Legislative priorities, with the goal of using audit resources efficiently and strategically. An essential element for all audits is a determination that the topic is auditable; that is, there is reliable data to answer the audit question and a feasible scope and methodology for conducting an audit in accordance with professional auditing standards. The following are other considerations and criteria used by the Division when choosing topics for performance audits.

(1)

Mandated audits — audits required by law (one-time or recurring audits);

(2)

Issues relating to an agency or program mission — audits that can help an agency better achieve its mission;

(3)

Audits of agencies — audits of agencies and/or important programs within agencies that have not been audited for some time;

(4)

Public safety/vulnerable populations — topics relating to public safety and protecting vulnerable populations (e.g., emergency preparedness, child welfare);

(5)

Significant challenges facing the state — topics can involve multiple agencies and/or levels of government (e.g., improving K-12 education, workforce development and economic development)

(6)

Cost savings, revenue enhancements — topics that have potential to produce significant cost savings or large increases in revenue;

(7)

Efficiency and effectiveness — topics that have the potential for increased economy, efficiency, or effectiveness of a program;

(8)

High risk topics/large impacts — topics that are high risk, where we suspect the controls in place over a program are weak, and the resulting effects potentially large;

(9)

Troubled agencies/programs — multiple ideas/problems at a single agency or program;

(10)

Emerging/time sensitive issues — agencies facing emerging issues or problems, or trying to design more effective service delivery options for key programs.

Source: Rule 162-050-0030 — Audit Selection Criteria, https://secure.­sos.­state.­or.­us/oard/view.­action?ruleNumber=162-050-0030.

Last Updated

Jun. 8, 2021

Rule 162-050-0030’s source at or​.us